1. We know that a Balanced Scorecard is comprised of four components: financial (or stewardship), customer (or stakeholder), internal process, and organizational capacity (or learning and growth). What would you include in a dashboard for the internal process and organizational capacity components? How do digital dashboards make KPIs easier to track?
2. Which would you predict would have more positive sentiment in a 10-K, the financial statements or the MD&A (management discussion and analysis) of the financial statements? More positive sentiment in the footnotes or MD&A? Why?
3. Would you recommend the Securities and Exchange Commission require the use of sparklines on the face of the financial statements? Why or why not?